The Land and Income Tax Law of New South Wales Containing the "Land and Income Tax Assessment Act of 1895," the "Land Tax Act of 1895," the "Income Tax of 1895," and the Amending Acts, 1897-1905: Together with the Regulations Thereunder, Notes of Cases Decided by the Privy Council, the Supreme Court and Other Courts; General Explanatory Notes and Judgments in the Court of Review, to which is Added a Précis Upon the Question of "income" Under the Income Tax Acts of the Staate of VictoriaAngus & Robertson, 1905 - 607 pàgines |
Frases i termes més freqüents
59 VICTORIA Act 59 Vic agent allowed Amending Acts annuity annum appeal apply appointed Broken Hill capital cent chargeable claimed Cobar Commis Commissioners of Taxation Company Court of Review Crown Lands Act deduction disallowed District Court Docker earned enacts entitled exemption expenses Gazette Held Hunter River improvements income derived Income Tax Act Income Tax Assessment incurred interest Judge Land and Income Land Tax Leases leasehold lessee liable loss meaning ment mortgage Municipal Murray notice owner paid payment person Port Jackson prescribed present value Privy Council production profits provisions Public Officer purchase purposes Queensland question referred Registrar regulations rent section 28 shew sioners Society South Wales Statute subs supra Supreme Court Sydney Tax Assessment Act Tax Cas tax is payable taxable amount taxable income thereof tion trustee ultra vires unimproved value words
Passatges populars
Pàgina 451 - Charity," in its legal sense, comprises four principal divisions : trusts for the relief of poverty ; trusts for the advancement of education ; trusts for the advancement of religion ; and trusts for other purposes beneficial to the community not falling under any of the preceding heads.
Pàgina 210 - Court upon any question, howsoever arising, as to the limits inter se of the constitutional powers of the Commonwealth and those of any State or States, or as to the limits inter se of the constitutional powers of any two or more States, unless the High Court shall certify that the question is one which ought to be determined by His Majesty in Council...
Pàgina 450 - Majesty, and her most noble progenitors, as by sundry other well-disposed persons: some for relief of aged, impotent and poor people, some for maintenance of sick and maimed soldiers and mariners, schools of learning, free schools, and scholars in universities, some for repair of bridges, ports, havens, causeways, churches, seabanks and highways, some for education and preferment of orphans...
Pàgina 3 - is a common, but very slippery phrase, which, popularly understood, may signify anything from intention embodied in positive enactment to speculative opinion as to what the Legislature probably would have meant, although there has been an omission to enact it. In a court of law or equity, what the Legislature intended to be done or not to be done can only be legitimately ascertained from that which it has chosen to enact, either in express words or by reasonable and necessary implication.
Pàgina 210 - No appeal shall be permitted to the Queen in Council from a decision of the High Court upon any question, howsoever arising, as to the limits inter se of the Constitutional powers of the Commonwealth and those of any State or States, or as to the limits inter se of the Constitutional powers of any two or more States...
Pàgina 254 - include' is susceptible of another construction, which may become imperative, if the context of the Act is sufficient to show that it was not merely employed for the purpose of adding to the natural significance of the words or expressions defined. It may be equivalent to 'mean and include...
Pàgina 349 - A party producing a witness shall not be allowed to impeach his credit by general evidence of bad character, but...
Pàgina 5 - I mean what is the intention of the Act as expressed in its provisions, because in a Taxing Act it is impossible, I believe, to assume any intention — any governing purpose in the Act — to do more thau take such tax as the statute imposes.
Pàgina 349 - If a witness, upon cross-examination as to a former statement made by him relative to the subject-matter of the indictment or proceeding, and inconsistent with his present testimony, does not distinctly admit that he has made such statement, proof may be given that he did in fact make it...
Pàgina 349 - Judge, prove that he has made at other times a statement inconsistent with his present testimony ; but before such last-mentioned proof can be given, the circumstances of the supposed statement, sufficient to designate the particular occasion, must be mentioned to the witness, and he must be asked whether or not he has made such statement.